The undersigned, pupils of Jonathan Jones, believing a more general knowledge of his peculiar mode of instruction would be of public utility, and enable every young man of good bus siness habits to realize the importance of taking a thorough course of Double-Entry Book-Keeping in this Academy, before entering upon a business career, take this method of informing those who may not be acquainted with the design of this school, and wish to acquire a practical knowledge of accounts, that the plan of instruction adopted, differs materially from that or- dinarily used in schools and colleges. Instead of memorizing a set of arbitrary rules and studying long dissertations upon the theory, of Book-Keeping, the young gentleman is at once intro- duced to the practical discharge of the accountant’s duties, by transcribing his day book, journalizing, posting, taking his monthly trials, &c. Thus he proceeds, as though he were in charge of a set of books in an extensive establishment.

“Year after year, (in epitomized forms,) he continues the opening, conducting and closing of Books, under every variety of circumstance that can possibly occur; he beholds himself a merchant with limited resources, though driving a successful trade; laying his plans deep, he enters into numerous speculations, but finally encounters extensive losses and is foreclosed with heavy insolvency; he then becomes associated with a capitalist in business, and resumes his accus- tomed duties as an accountant.”

In conclusion, permit us to state that a great number of Mr. Jones’ pupils is in charge of books, in responsible stations, as practical accountants in this city, with whom many of us are personally acquaintod. From the manner in which they dis- charge their duties as practical and accomplished Book-Keepers and from what we know ourselves, we do most unequivocally declare it as our opinion, that as thorough and as perfect a knowledge of the accountant’s duties can be obtained in this srhool, as it is possible to receive in any counting-house in any number of years, the operations being the same to all intents and purposes. For further particulars apply to us in person.